Borough of Emerson, NJ
chevron_right
2023-03-21
info
chevron_right
Part I: Administrative Legislation
chevron_right
Chapter 9 Assessor
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Affirmative Action
- Ch 7 Ambulance Corps
- Ch 9 Assessor
- § 9-1 Creation of office.
- § 9-2 Appointment.
- § 9-3 Term of office; vacancies.
- § 9-4 Qualifications.
- § 9-5 Powers and duties.
- § 9-6 Compensation.
- § 9-7 One-hundred-percent disabled veteran tax refunds.
- Ch 10 Beautification Committee
- Ch 11 (Reserved)
- Ch 13 Claims Approval
- Ch 17 Cooperative and Intermunicipal Agreements
- Ch 21 Court, Municipal
- Ch 23 Defense and Indemnification
- Ch 27 Environmental Commission
- Ch 31 Ethics, Code of
- Ch 35 Fire Department
- Ch 39 Health, Board of
- Ch 43 Housing Authority
- Ch 47 Land Use Procedures
- Ch 49 Length of Service Awards Program
- Ch 50 Library Board
- Ch 51 (Reserved)
- Ch 53 Municipal Services, Department of
- Ch 57 Officers and Employees
- Ch 61 Parks, Playgrounds and Recreation, Department of
- Ch 65 Payroll
- Ch 69 Pensions
- Ch 70 Payroll Disbursement, Third-Party
- Ch 73 Personnel Policies
- Ch 77 Police Department
- Ch 79 Purchasing
- Ch 81 (Reserved)
- Ch 82 Restricted Areas in Municipal Offices
- Ch 85 Salaries and Compensation
- Ch 87 Sexual Harassment
- Ch 89 Shade Tree Commission
- Ch 91 (Reserved)
- Part II: General Legislation
- Ch 102 Adult Entertainment
- Ch 104 Alarm Systems
- Ch 106 Alcoholic Beverages
- Ch 110 Amusement Devices
- Ch 111 Bamboo
- Ch 112 Block Parties and Street Closings
- Ch 114 Bowling Alleys
- Ch 118 Brush, Grass and Weeds
- Ch 121 Building Materials
- Ch 124 Business Hours, Retail
- Ch 128 Certificates of Occupancy
- Ch 130 Charitable Donation Bins
- Ch 132 Construction Codes, Uniform
- Ch 133 (Reserved)
- Ch 134 (Reserved)
- Ch 135 (Reserved)
- Ch 136 Crane Regulations
- Ch 138 Development Fees
- Ch 140 Dogs and Other Animals
- Ch 146 Fees
- Ch 147 Filming
- Ch 148 Fire Insurance Claims
- Ch 150 Fire Prevention
- Ch 156 Flood Damage Prevention
- Ch 160 Games of Chance
- Ch 163 Historic Preservation
- Ch 166 Hotels and Tourist Houses
- Ch 168 Housing
- Ch 170 Hunting and Firearms
- Ch 176 Laundries and Dry-Cleaning Establishments
- Ch 180 Library
- Ch 184 Littering
- Ch 187 Municipal Facilities, Use of
- Ch 190 Noise
- Ch 194 Parking for Handicapped Persons
- Ch 196 Parking Lots
- Ch 198 (Reserved)
- Ch 200 Parks, Playgrounds and Recreation Areas
- Ch 204 Peace and Good Order
- Ch 208 Peddling and Soliciting
- Ch 210 Political Fund-Raising
- Ch 212 Precious Metals and Jewelry, Dealers in Secondhand
- Ch 216 Property Maintenance
- Ch 218 Public Records
- Ch 222 Recycling
- Ch 224 Rental Property
- Ch 228 Sewers
- Ch 232 (Reserved)
- Ch 236 Site Plan Review
- Ch 240 Snow and Ice, Removal of
- Ch 244 Soil Movement
- Ch 246 Solid Waste
- Ch 247 Stormwater Management
- Ch 248 Streets and Sidewalks
- Ch 252 Subdivision of Land
- Ch 256 Swimming Pools
- Ch 260 Taxicabs and Limousines
- Ch 262 Tobacco
- Ch 264 Towing
- Ch 266 Trees and Shrubbery
- Ch 273 Vehicles, Abandoned
- Ch 274 Vehicles and Traffic
- Ch 277 Vehicles, Recreational
- Ch 290 Zoning
- Part III: Board of Health Legislation
- Ch 291 Animals
- Ch 294 Fees
- Ch 298 Tattoo and Body Piercing Establishments
- Appendix
- Ch A300 Cable Television Franchise
- Ch A301 Telephone Franchise
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Mayor and Council
of the Borough of Emerson 2-18-2003 by Ord. No. 1218. Amendments noted where
applicable.]
In accordance with the provisions of N.J.S.A.
40A:9-146 et seq., as amended and supplemented, there is hereby created
the office of Assessor.
The Tax Assessor shall be appointed by the Mayor
with the advice and consent of the Council.
The Tax Assessor shall hold office for a term
of four years from the first day of July next following his appointment.
Vacancies other than due to expiration of term shall be filled by
appointment for the unexpired term.
The Tax Assessor shall hold a tax assessor certificate
provided for in P.L. 1967, c. 44 (N.J.S.A. 54:1-35.25 et seq.).
The Tax Assessor shall have all the duties,
rights and obligations imposed upon him by the statutes of the State
of New Jersey, including but not limited to the following:
A.
Having, performing and discharging all of the functions,
powers and duties prescribed by law for a municipal assessor.
B.
Making assessments for benefits for local improvements
and, for that purpose, having and exercising the powers and duties
of an assessor for local improvements as provided by law.
C.
Maintaining adequate assessment records of each separate
parcel of real property assessed or exempted.
D.
Maintaining a current Tax Map of the municipality
as a public record and causing to be recorded thereon all changes
in ownership or character of the real property assessed, employing,
for that purpose, the facilities of other departments as provided
by law.
E.
Reporting to the Mayor and Council as to equalization
proceedings and other matters involving the County Tax Board and making
recommendations as to action to be taken in that regard.
The Tax Assessor shall receive such salary or
compensation as the Mayor and Council by ordinance or resolution may
fix, provided that the compensation of the Tax Assessor shall not
be decreased during his term of office without, his written consent.
[Added 8-20-2013 by Ord. No. 4-1463]
A retroactive refund of property taxes as set forth in N.J.S.A.
54:4-3.32 shall be limited to the current year of the submission of
a proper claim to the Tax Assessor as required by N.J.S.A. 54:4-3.30
and the prior year but in no event greater than a twelve-month period
in the aggregate.
